◎ The company claims more than two years, the letter should serve as evidence collection annual presentation of bad debt loss.
Treasury Taipei IRS said profit-seeking enterprise accounts receivable, notes receivable and the overdue debt owed two years, can not be collected by the collection of principal or interest, should be taken as evidence of postal services has been served letter or appeal to the court to recover the collection prove, and to serve as evidence collection letter or annual presentation of proof of bad debt losses.
The council noted that a few days ago when 102 annual check A profit-seeking enterprise income tax settlement declaration case, found that the company's annual presentation of non-performing loans when losses of more than $ 10 million over two years the Department belong collection of uncollectible loans, was 100 years take a postal career has served as evidence the letter, but the company has losses are reported in the year 102, was the IRS back taxes excluded.
The Council called upon the presentation of profit-seeking enterprise bad debt losses, should pay attention to the relevant provisions of tax law, in order to exclude from the IRS back taxes, the impact of their own interests.
